9911796707
TMI Blog2009 (1) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellants. Mr. S.K. Panda, Jt. CDR for the Respondent. [Order per : P. K. Das, Member (Judicial) (for the Bench)] - The relevant facts of the case, in brief, are that the appellant is engaged in the manufacture of cane sugar and molasses classified under Chapter 17 of the Central Excise Tariff Act, 1985. It has been alleged in the show cause notice dated 19.5.2004 that the appellant recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. He submits that adjudicating authority observed that prior to 1.6.03, the services rendered by the appellant would come under the category of C&F agent and subsequently they would have come under more specific category under Business Auxiliary service. He further submits that Commissioner (Appeals) passed the order on different footings without examining the agreement properly. He submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority passed the order on the basis of agreement. He also submits that the Commissioner (Appeals) have examined the agreement widely and confirmed the demand of tax. He relied upon the decision of the Tribunal in the Naresh Kumar & Co. Pvt. Ltd. vs. CST, Kolkata [2008 (11) STR 578 (Tri-Kol)]. 4. After hearing both the sides and on perusal of the records, we find that show cause notice was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the matter is required to be examined by the adjudicating authority after going through the agreement and the case laws placed by the parties. Impugned orders are set aside and the matter is remanded to the adjudicating authority to decide afresh after considering the agreement and the case laws placed by the parties. The appeal is allowed by way of remand. (Dictated & Pronounced in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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